Análise dos gastos com pessoal e sua conformidade com a lrf: um estudo prático no poder executivo do município de Teresina

Abstract

Fiscal Responsibility Law No. 101/2000 is of great relevance in the context of public management, having been created with the purpose of controlling public spending and establishing limits in order to avoid public debt. Among these limits, the one on Personnel Expenses stands out, in which the legislation sets a maximum percentage of personnel expenses, always considering the Net Current Revenue. For municipalities, the maximum limit established is 60%, of which 54% corresponds to the Executive Branch, while 6% is allocated to the Legislative Branch. In this context, the objective of this monograph is to analyze the behavior of personnel expenses in the municipality of Teresina, in the period from 2019 to 2023, in light of the Fiscal Responsibility Law, with a focus on the Executive Branch. This analysis is essential, as it allows to verify whether the municipality is complying with the current legislation, in addition to providing an assessment of the application of public resources. The data used for the analysis were collected through the Fiscal Management Report, available on the municipality's Transparency Portal, as well as from the Brazilian Public Sector Accounting and Tax Information System (Siconfi). Based on the analysis of the data, it was found that the municipality of Teresina strictly observed the limits on personnel expenses, as established by the Fiscal Responsibility Law, during the period analyzed. This behavior demonstrates that the municipality was concerned with complying with the Fiscal Law, as well as seeking efficiency and good management of public resources, thus reflecting conscious control in the appropriate allocation of resources.